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2020 (3) TMI 696

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..... -1 could not be filed on account of technical glitches, the respondent No.2 is directed to permit the writ-applicant to file form in TRAN-1. Application disposed off. - R/SPECIAL CIVIL APPLICATION NO. 18051 of 2019 - - - Dated:- 11-3-2020 - HONOURABLE MR.JUSTICE J. B.PARDIWALA And HONOURABLE MR. JUSTICE BHARGAV D. KARIA MR. BHAVIK P SHAH FOR THE PETITIONER MR. PARTH H BHATT FOR T .....

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..... nsferred the amount of ₹ 19,58,619 being closing balance of Central Excise Duty reported in ER-1 return of June, 2017 and ₹ 8,40,911/- being closing balance of VAT reported in VAT return June, 2017 in Electronic Credit Ledger (online GST account); C. Pending admission, hearing and final disposal of this petition, by way of an interim-relief Your Lordships may be direction upon th .....

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..... writ-applicant took up the issue with the Assistant Commissioner, Division-X, CGST Excise, Nadiad, Vadodara North vide an application dated 20th February 2018. 6. It is the case of the writ-applicant that for no fault on his part, the TRAN-1 could not be uploaded and in such circumstances, he should be permitted to file the TRAN-1. 7. Having heard the learned counsel appearing for the p .....

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..... r-session, the Commissioner hereby extends the period for submitting the declaration in FORM GST TRAN-1 till 31st March, 2020, for the class of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and whose cases have been recommended by the Council. 8. Having regard to the fact that the TRAN-1 could not be fil .....

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